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Facts
The appellant, Smt. Mithla Yadav, filed an appeal against an order confirming the assessment order. The appellant claimed to be the legal representative of the deceased assessee, Late Shri Gyan Singh Yadav.
Held
The Tribunal held that the appellant failed to prove herself as the legal representative as per statutory provisions. Unless the appellant proves she is managing the estate or acting as an intermeddler, the appeal cannot be entertained.
Key Issues
Whether the appellant has sufficiently proved herself to be the legal representative of the deceased assessee to maintain the appeal.
Sections Cited
Section 2(29) of Income Tax Act, Section 2(11) of Code of Civil Procedure, 1908, Section 159 of the Act
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(िनधा�रणवष� / Assessment Year:2011-12) Smt. Mithla Yadav Income-tax Officer, बनाम/ (L/H of Late Shri Gyan Singh Yadav) Ward 3(1), Gwalior. 67, Kaulonipura, Vs. Preetam Singh Ghas Mandi, Gwalior. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AFBPY-6128-D (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava, - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The appellant herein Smt. Mithla Yadav has filed the instant appeal against an order of Ld. CIT(A), NFAC dated 21-06-2023 confirming assessment order dated 19-11-2018 as passed by Ld. AO assessing total income of Rs.107.01 Lacs. The registry has noted delay of 31 days in the appeal which stand condoned.
It emerges during the course of hearing by revenue that the appellant Smt. Mithla Yadav has claimed herself to be the legal representative of the deceased Late Shri Gyan Singh Yadav who is stated to have left for his heavenly abode. The Ld. Sr. DR submits that neither she has proved herself as the legal representative as per Section 2(29) of Income Tax Act r.w.s 2(11) of Code of Civil Procedure, 1908 nor any action has been taken against her u/s 159 of the Act. The aforesaid position remains uncontroverted before us. No material could be shown to us to establish the fact the appellant is legal representative of the deceased assessee in terms of the statutory provisions.
That being the case we are of the considered view that unless an applicant like the present appellant before us proves that he / she is either managing the estate of the deceased or act as an intermeddler or there have been proceedings u/s 159 of the Act, no such appeal could be entertained in the capacity of a legal representative. We accordingly dismiss the appeal as premature with a liberty to appellant to initiate the same afresh as when the fact is proved that the appellant is managing the estate of the deceased assessee or proceeded with u/s 159 of the Act, as the case may be, whichever is earlier. Ordered accordingly.
Appellant’s appeal stand dismissed in above terms. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.